This stool absolutely appears 18th century, but is a later, mid 19th century example, as these were quite popular and made through the century.   The walnut is outstanding and has an old wax surface.   The tapestry upholstery is in excellent condition.  There are no breaks or alterations.

Height: 17 1/2 in.  Width: 22 in.   Depth: 16 3/4 in.